During the period in which any duty of excise is being levied under section 8, the Central Government may, by notification in the Official Gazette, impose on all coal (including soft and hard coke) imported or brought into India Irum any place outside India, a duty of customs (which shall be in addition law), at rates equivalent to the rates of duties of excise levied under to any duty o? customs for the time being leviable under any other section 8.
.10/^Jollection of excise duties.—The duties of excise levied under <ae"ction 8 shall be collected by such agencies and in such manner as may be prescribed.
ll^Paxmeui-UMfee Coal Board of a sum equal to net proceeds of -«5CC15e duties.—The Central Government may, in each financial year, pay to the Board a sum equivalent to the net proceeds (determined in such manner as may be prescribed) of the duties of excise collected under section 8 during the preceding financial year.